If you want to claim his qualified education expenses for purposes of the American Opportunity Credit or Lifetime Learning Credit, he will have to be listed as a dependent on your tax return.
If he is filing his own return (as an independent), then he can claim qualified education expenses on his return - even if you paid for them.
Here is a sticking point - For the 1099-Q, the person who's SSN appears in the "Recipient's" TIN box will report it on their tax return. If that's you (the parent) and you do not claim your son as your dependent, then 100% of the 1099-Q distribution is taxable income to you the parent.
(see @Carl 's post 1099-Q and 1098-T. Who files?)
